VAT Exemption for Laboratory Services – BMF Announcement 19.10.2023

• The German tax authorities have issued a statement regarding the exemption from value-added tax (VAT) for laboratory services.
• Medical analyses conducted by a specialist in clinical chemistry and laboratory diagnostics may be exempt from VAT.
• The Federal Fiscal Court (BFH) has changed its previous ruling on this matter, stating that the previous interpretation was outdated.
• The tax authorities have adjusted their guidelines accordingly and have implemented a non-objection rule for open cases.
• The non-objection rule will not apply to cases where the conditions for VAT exemption under specific provisions of the VAT Act were not met.
• The previous ruling of the BFH, which was contradicted by the new ruling, will no longer be applicable.

Source: haufe.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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